By Larry Dandirdge
This week’s article will complete the information on “SC Veterans’ Tax Benefits” and cover “S.C. Education Benefits” for veterans.
South Carolina Reserve Component Service Member Tax Exemptions for Training
According to the SC Individual Income Tax Form 1040 https://bit.ly/3yD7t2d and https://bit.ly/3JXFY5P, “Income received by National Guard or U.S. Armed Forces Reservists for annual training, weekend drills, and other inactive duty training is generally exempt from South Carolina Income Tax.
Eligibility for the SC Reserve Component Service Member Tax Exemptions for Training. National Guard or U.S. Armed Forces Reserve members are eligible for the following tax exemptions:
- All inactive duty pays for weekend drills and other inactive duty training.
- 15 days of annual training pay.
- 14 days of inactive duty annual training pay, plus up to two days of travel time (must be on orders).
- 15 days of annual training pay and up to 24 days of weekend drill pay (maximum 39 days) for full-time Active Guard and U.S. Armed Forces Reserves, paid at the daily rate.
Learn more from your Tax Adviser and the SC 1040 Tax Form at https://bit.ly/3yD7t2d.
SC Military Spouse Residency Relief Act
A nonresident Military Spouse who has the same state of residence as a nonresident service member, who is stationed in S.C. under military orders, is exempt from state income taxes on wages earned in S.C.. The nonresident military spouse must pay taxes (if required) to their state of residence.
Learn more in the “SC DOR SC Revenue Ruling #10-5,” at https://bit.ly/3V2iWj3.
SC Taxes on Military Pay Received for Service in a Combat Zone and Extension to File
SC does not tax combat or hazardous duty pay. Service members serving in a combat zone have 180 days after leaving the combat zone to file and pay SC income taxes.
Learn more at the “SC Military Retirement Pay Now Exempt From State Income Taxes” release dated November 10, 2022, at https://bit.ly/3wM104d and the “SC DOR Revenue Procedure #08-3” at https://bit.ly/3USzlqo.
SC National Guard College (Education) Assistance Program (SCNG CAP)
SCNG CAP will pay 100% of college tuition and fees at state-supported institutions up to $5,500 per year, with a lifetime cap of $22,000 for eligible S.C. National Guard Service members. SCNG Service members are eligible for financial assistance for their first undergraduate degree only.
Service members must be in good academic standing with the institution to continue to receive funding. To determine eligibility, contact the S.C. National Guard, Education Service Office at 803-299-2734. Download the SCNG CAP (Army and Air Guard) Online Application at https://bit.ly/451lp1Q. Learn more at the S.C. Education Services webpage at https://bit.ly/44ZFZzI.
SC Education Assistance, Free Tuition for Certain Veteran’s Children
S.C. provides a tuition waiver to the children of certain war veterans attending S.C. state-supported universities or post-high school technical education institutions. For the child of a veteran to be eligible the veteran must meet the following requirements: (1.) Served during a wartime period, (2.) Received an “other than dishonorable” discharge from active-duty service, (3.) Be a resident of S.C. at the time of entry into service, during service, and currently a resident, or (4.) A resident of S.C. for at least one year and currently a resident, or (5.) If the veteran is deceased, was a resident for one year before death
The child’s veteran parent must also meet one of the following requirements: (1.) Killed in action, (2.) Died while serving in the military, (3.) Died from a service-connected disease/disability, (4.) Prisoner of war or declared missing in action, (5.) Have a permanent and total disability rating from the VA, (6.) Medal of Honor recipient, or (7.) Purple Heart Recipient. Children must be 26 years or younger to be eligible. For more information call 803-647-2434. Learn more at the S.C. Code of Laws, Title 59 – Education, Chapter 111 – Scholarships, Section 59-111-20, Free tuition … children, at https://bit.ly/3V3Ds2K.
In-State Tuition Rates at SC Public Institutions of Higher Education for Veterans, Service Members, and Dependents
Veterans, active and reserve service members, and dependents are authorized in-state tuition and fee rates regardless of how long they have lived in S.C.
For a child dependent whose parent is on active duty outside of S.C., the student must be receiving transferred VA educational financial assistance to be eligible for in-state rates. Once the VA assistance has been exhausted, students will be charged out-of-state rates, unless the student can claim S.C. residency. Students must meet the following requirements:
- Veteran who served 90 days or longer on active duty in the US Armed Forces.
- Dependent using transferred VA education assistance.
- Service member entitled to and receiving VA educational assistance.
Learn more about In-State Tuition Rates in SC Code 59-112-50, https://bit.ly/3x4fPzb.
SC Residency for Tuition Purposes for Nonresident Service Members and their Dependents
Nonresident service members stationed in S.C. and their dependents are charged in-state tuition and fees without having to establish a permanent home in South Carolina. Learn more at S.C. Code of Laws, Title 59 – Education, Chapter 112 – Determination Of Rates Of Tuition And Fees, Section 59-112-50, https://bit.ly/3x4fPzb.
SC Interstate Compact on Educational Opportunity for Military Children (MIC3)
The purpose of this compact and the Military Interstate Children’s Compact Commission is to remove barriers to educational success imposed on children of military families because of frequent moves of their parents
Learn more about MIC3 at https://bit.ly/3Vi6zAN. Find the MIC3 Assistance Request at https://bit.ly/3R6wzwB. Call 803-734-8485 for more information.
SC Purple Star School Designation for Military-Friendly Schools
The S.C. Purple Star School Designation recognizes schools that show a major commitment to students and Families connected to the U.S. Armed Forces. S.C. Purple Star schools adhere to the MIC3 Compact.
For a school to qualify for the Purple Star Award they must appoint a school liaison who is specially trained to handle the unique challenges experienced by military families. Each school will also have a dedicated page on its school website featuring resources for military families. For more information, call 803-231-7144. Learn more about the SC Purple Star Schools at https://bit.ly/3wVIBSG.
Past The Island News Military and Veterans Benefits Articles
To read past The Island News articles on Veterans’ Benefits, you should go to https://yourislandnews.com and then click on the “Military” link.
Continued next week.
Larry Dandridge is a Vietnam War wounded warrior, disabled veteran, ex-Enlisted Infantryman, ex-Warrant Officer Pilot, and retired Lt. Colonel. He is a past Veterans Service Officer, a Patient Adviser at the RHJ VA Hospital, the Fisher House Charleston Good Will Ambassador, and the VP for Veteran Affairs for the local Army Association Chapter. Larry is the author of the award-winning book Blades of Thunder and a contributing free-lance writer with the Island News. Contact him at LDandridge@earthlink.net or 843-276-7164.
